Required information [The following information applies to the questions displayed below.] Fields Company has two manufacturing departments, forming and painting. The company uses the weighted average method and it reports the following unit data for the Forming department. Units completed in the forming department are transferred to the painting department. Direct MaterialsConversion Percent Percent Units Complete Complete Beginning work in process 25,000 60% 40% inventory Units started 300,000 this period Completed and transferred 295,000 out Ending work in process 30,000 80% 30% inventory Production cost information for the forming department follows. Beginning work in process Direct $ 44,800 materials 15,300 $ 60,100 Conversion Costs added this period Direct materials 1,231,200 Conversion 896,700 2,127,900 Total costs $ to account for 2,188,000 Assume that Fields uses the FIFO method of process costing. a. Calculate the number of units started and completed this period for the Forming department. b. Calculate the equivalent units of production for both direct materials and conversion for the Forming department. c. Calculate the costs per equivalent unit of production for both direct materials and conversion for the Forming department.